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External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
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Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Denial of FTA benefit on import of Cocoa powder from Malaysia was challenged. The issue is res-integra, relying on SHIRAZEE TRADERS VERSUS C.C. -MUNDRA [2024 (1) TMI 781 - CESTAT AHMEDABAD], where it was held that to displace the certificate of origin issued by Malaysian authority, the verification process by Indian Customs Authorities to issuing authorities for retroactive check is required. Since facts and charges are identical, the ratio of the above decision is directly applicable. The impugned orders are unsustainable. Appeal allowed.
Denial of FTA benefit on import of Cocoa powder from Malaysia was challenged. The issue is res-integra, relying on SHIRAZEE TRADERS VERSUS C.C. -MUNDRA [2024 (1) TMI 781 - CESTAT AHMEDABAD], where it was held that to displace the certificate of origin issued by Malaysian authority, the verification process by Indian Customs Authorities to issuing authorities for retroactive check is required. Since facts and charges are identical, the ratio of the above decision is directly applicable. The impugned orders are unsustainable. Appeal allowed.
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